https://www.taxtmi.com/caselaws?id=128499 Section 40 of the Mysore Sales Tax Act, 1957 preserved liabilities, pending proceedings and remedies under the repealed Bombay Sales Tax Act, 1953, and empowered the State Government to designate the competent authority for those proceedings. Notifications issued under that power validly substituted the Commercial Tax Officer and Assistant Commercial Tax Officer, and the Commissioner's further delegation was within competence. The successor authority could therefore continue assessments, which were not without jurisdiction. en-us Mon, 06 Aug 1962 00:00:00 +0530 Sat, 06 Apr 2013 15:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128499 Section 40 of the Mysore Sales Tax Act, 1957 preserved liabilities, pending proceedings and remedies under the repealed Bombay Sales Tax Act, 1953, and empowered the State Government to designate the competent authority for those proceedings. Notifications issued under that power validly substituted the Commercial Tax Officer and Assistant Commercial Tax Officer, and the Commissioner's further delegation was within competence. The successor authority could therefore continue assessments, which were not without jurisdiction. Case-Laws VAT and Sales Tax Mon, 06 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128499